A property tax lien is a lien or claim for money due to a federal, state, or local government for unpaid and delinquent taxes. For example, the federal government may place a lien on a homeowner’s home or other real property for unpaid federal income taxes, and state and local governments (often counties) may place a lien on real property for unpaid income or property taxes.

The federal, state, or local government entity—also known as a taxing authority—may seek to recover payment for unpaid taxes by forcing the sale of the property on which the lien is placed in the foreclosure process—a process in which the validity of the lien and satisfaction (payment) for the lien is litigated or determined in court.

In Michigan, a property tax lien represents a legal claim against a property for unpaid property taxes. When property taxes are delinquent, the local government (typically the county) has the authority to place a lien on the property. This lien ensures that the tax debt is paid before the property can be sold or refinanced. If the taxes remain unpaid, the taxing authority may initiate foreclosure proceedings to recover the owed taxes. This process involves a court determining the validity of the lien and the appropriate satisfaction of the debt, which can result in the forced sale of the property at a public auction. The proceeds from the sale are used to pay the tax debt, with any surplus funds typically returned to the property owner. It's important to note that the process and timelines for tax liens and foreclosures can vary by jurisdiction within the state, and specific procedures are outlined in Michigan state statutes.